Martin,
Thanks for the reply. I am posting the first XML file again here:
<?xml version="1.0" encoding="UTF-8" standalone="yes"?>
<worksheet xmlns="http://schemas.openxmlformats.org/spreadsheetml/2006/main" xmlns:r="http://schemas.openxmlformats.org/officeDocument/2006/relationships"><dimension ref="A1:C4"/>
<sheetViews><sheetView tabSelected="1" workbookViewId="0">
<selection activeCell="A5" sqref="A5"/></sheetView></sheetViews>
<sheetFormatPr defaultRowHeight="15"/><cols><col min="1" max="1" width="27.7109375" customWidth="1"/>
<col min="2" max="2" width="19.5703125" customWidth="1"/>
<col min="3" max="3" width="19.42578125" customWidth="1"/></cols>
<sheetData><row r="1" spans="1:3">
<c r="A1" s="1" t="s"><v>0</v></c>
<c r="B1" s="1" t="s"><v>1</v></c>
<c r="C1" s="1" t="s"><v>2</v></c></row>
</sheetData><pageMargins left="0.7" right="0.7" top="0.75" bottom="0.75" header="0.3" footer="0.3"/>
<pageSetup orientation="portrait" horizontalDpi="200" verticalDpi="200" copies="0" r:id="rId1"/>
</worksheet>
In this first XML file, the number of <si> elements will be same as number of <c> elemets in first xml file.
so I should place the first <si> element from xml file2 into first <c> element of xml file1, and second <si> element from xml2 into second <c> element of xml1.
Please let me know if I am not clear in my question.
Thanks,